GOVERNAMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM
In the result, appeal filed by the assessee in ITA No
ITA 150/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2015-16
Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.149/Viz/2023 & 150/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15 & 2015-16) Government Polytechnic Vs. Income Tax Officer (Tds) Government Polytechnic College Ward-1 Kancharapalem Visakhapatnam Visakhapatnam [Pan : Aaagg1122Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 154Section 200ASection 234ESection 246
234E of the Act. Later on, the assessee filed a letter dated 21.12.2020, seeking waive-off of late fee and rectification u/s. 154 before the Ld. AO. The Ld. AO did not pass any rectification order since it is not a petition u/s. 154. However, the Ld. ITO
(TDS), Ward-1, Visakhapatnam responded to the assessee’s letter stating that
